Enrolment guidelines for GST registration, FAQ

1. If you are a Taxpayer having received Acknowledgement Reference Number (ARN): You should be able to download the Provisional Registration Certificate from "Download Certificates" at GST website from 27th June 2017.

2. If you are a Taxpayer, who has saved the enrolment form with all details but has not submitted the same with DSC, E-Sign or EVC: You will receive the ARN at your registered email ID, if the data given are successfully validated after 27th June 2017. In case of validation failure (data like PAN not matching), you should be able to login at the same portal from 27th June 2017 onwards and correct the errors. You can refer the registered email for details of the errors.

3. If you are a Taxpayer, who has partially completed the enrolment form: You can login at the portal on the above mentioned date and complete the rest of the form.

4. If you are not an existing Taxpayer and wish to register newly under GST You would be able to apply for new registration at the GST portal from 25th June 2017.

All existing tax payers can enrol for fresh updating documents and other required information for new GST registration in India.

As per GSTN, the authority in India who allots GSTIN registration number, an existing taxpayer is an entity currently registered under any State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax Act.

Existing taxpayers include taxpayers already registered under: -

Central Excise

Service Tax

State Sales Tax or VAT (except exclusive liquor dealers if registered under VAT)

Entry Tax

Luxury Tax

Entertainment Tax (except levied by the local bodies)

What does the word ‘enrolment’ under the GST Common Portal mean in India under GSTN?

Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields by the taxpayer in the Enrolment Application at the GST Common Portal.

Do I need to enrol for GST for registration online in India?

All existing taxpayers registered under any of the Acts will be transitioned to GST. The enrolment for GST will ensure smooth transition to the GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment has been planned. Also, this will ensure latest data of taxpayers is available in the GST database without any recourse to amendment process, which is the norm to update the data under tax statutes today.

Why do I need to enrol online myself as a taxpayer on the GST Common Portal?

The GST Common Portal has been made available to enable taxpayers enrol with GST. Paper based enrolment option is NOT available.

The GST Common Portal will enable taxpayers to meet the GST compliance requirement like filing return and making tax payment. Using the Portal requires existing taxpayers to enrol.

Is there a concept of deemed enrolment under GST online registration?

No. There is no deemed enrolment under GST. All the taxpayers registered under any of the Acts as specified in Question 1, are expected to visit the GST Common Portal and enrol themselves at the GST Common Portal.

Is there a fee or charge levied for the online enrolment under GST registration?

No. There is no fee or charge levied for the enrolment of a taxpayer under GST.

When do I need to enrol with the GST Common Portal for online registration? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory tax Acts? Is the enrolment process different for taxpayers registered under Centre, State or Union Territory Tax Acts?

The taxpayers registered under any of the Acts as specified under Question 1 are required to enrol at the GST Common Portal. The State VAT and Central Excise registered taxpayers can start enrolling from October, 2016 on the GST Common Portal as per plan indicated on the Portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.

No. The enrolment process is common for all taxpayers registered under Centre, State or Union Territory Tax Acts.

Are existing taxpayers required to enrol separately with Central and State authorities under GST online registration?

No, any existing taxpayer who wants to seek enrolment under the GST Act needs to apply at the GST Common Portal. Enrolment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State GST.

What is the format of Provisional ID?

Which information and documents are required to enrol online with GST?

Before enrolling with the GST Common Portal, you must ensure to have the following information:

Comments

Patel Ramehh:
On 26 November 2016

Should Registration Certificate singed by the owner of business ?

chakradhar:
On 15 December 2016

for uploading of partnership deed or registration certificate, prescribed limit is 1 MB.But in a deed or registration certificate,there will be so many papers which exceeds 1 MB.So upto how many papers can I upload a document??

DORAI RAJULU:
On 19 July 2017

I am a consultant in a multi national company drawing about 12L \anum. is it necessary for me to register for GST?

Partap Singh:
On 26 July 2017

Sir,
I have purchased balora vehicle after taking loan from the bank and presently the same is hired by the government department @ Rs. 20000/- per month and toal income works out to be Rs. 240000/= only. There is no other income. So please guide me whether I have to take GST no. or not.
thanks
Partap Singh

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